The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
These criteria included less than 10[degrees] residual dorsal angulation (from neutral), less than 2 mm difference in ulnar variance compared to the contralateral side, 1 mm or less articular step off, no dorsal or. subluxation of the DRUJ on the true lateral radiograph, and no widening of the DRUJ on the PA.